Back to the Future? The Partial Reinstatement of the Crown Preference in Insolvency

Introduction

Deep within his budget speech delivered on 29 October 2018, the Chancellor of the Exchequer, Philip Hammond, announced: “We will make HMRC a preferred creditor in business insolvencies to ensure that tax which has been collected on behalf of HMRC – is actually paid to HMRC.”

In the context…

Published by School of Law, University of Aberdeen

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